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Brexit – VAT treatment

The United Kingdom submitted on 29 March 2017 the notification of its intention to withdraw from the European Union. In the absence of a Withdrawal Agreement, the UK will be treated as a non-EU country as of 30 March 2019.

Therefore, the provision of services and the imports and exports of goods from and to the United Kingdom as from 30 March 2019 will not be considered as intra­ community movements, therefore will not be declared via INTRASTAT or VIES declarations.